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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Audit compliance penalties expanded for contraventions involving auditor appointment, removal, resignation, access, and related company obligations.</h1> Penalty provisions under section 147 of the Companies Act, 2013 are expanded to cover specified contraventions relating to auditor appointment, rotation, removal, resignation, audit by another auditor, and access to information by auditors. A new proviso prescribes penalties on the company and on every defaulting officer, with continuing failure attracting additional daily penalties subject to statutory maxima. Section 147(2) is also amended to widen the referenced provisions and extend the penalty framework to additional audit-related compliance requirements.

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